Morgan Reynolds is emeritus professor of economics at Texas A&M University and former chief economist at the US Department of Labor 2001–2002. See his website. Send him mail.
Ludwig von Mises: "Monetary calculation and cost accounting constitute the most important intellectual tool of the capitalist entrepreneur, and it was no one less than Goethe who pronounced the system of double-entry bookkeeping one of the finest inventions of the human mind." - Liberalism